Trust Administration Checklist – Step-by-Step Guide for Trustees

Know what to do next

Before You Begin

Administering a trust can feel overwhelming, especially after a loved one’s passing. This California trust administration checklist helps successor trustees follow key steps in the right order. At Jennifer Shelton, A Professional Law Corporation, we guide trustees through each phase, ensuring compliance with California Probate Code and peace of mind for beneficiaries.

Start with the basics

Immediate Duties (Weeks 1–4)

 In the first few weeks, focus on establishing control and communication.


Tasks include:



  • Locate and review the original trust, will, and death certificates.


  • Notify beneficiaries and heirs per California Probate Code §16061.7.


  • Secure trust property, including real estate, vehicles, and valuables.


  • Obtain a tax ID number (EIN) for the trust once it becomes irrevocable.


  • Keep a detailed record of all assets and correspondence.

Mid-Stage Duties (Months 1–6)

  • Prepare a complete inventory of trust assets with appraised values.


  • Retitle accounts and property into the trust’s name.


  • Pay outstanding debts, taxes, and expenses from trust funds.


  • Maintain records and provide regular beneficiary updates.



  • File any necessary trust or estate tax returns.

Organization is key at this stage

Final steps and closure

Final Duties (Months 6–12+)

Once the main administrative tasks are complete, it’s time to finalize the trust.



Typical actions include:


  • Preparing a trust accounting summary.


  • Distributing assets according to the trust terms.


  • Collecting signed receipts or releases from beneficiaries.


  • Closing remaining trust accounts and concluding your role.


Following this structure minimizes risk and keeps the process transparent for all involved.

Tips for Trustees

  • Consult a trust attorney or CPA before major decisions.


  • Never mix personal and trust funds.


  • Keep thorough notes and copies of all transactions.


  • Communicate regularly with beneficiaries.



  • Don’t delay tasks—deadlines matter.

Good records protect you

Questions answered

Frequently Asked Questions – Trust Administration Checklist

  • What happens if I miss a deadline?

    You may risk penalties or disputes. Working with a professional helps you stay compliant and on schedule.

  • Do I need to file taxes for the trust?

    Yes. Once the trust becomes irrevocable, a new tax ID is required, and separate tax filings may apply.

  • Can I handle the trust myself?

    You can, but professional guidance helps ensure no step is overlooked. Legal and tax errors can be costly later.